THE PERCEPTION AND PROFILE OF STUDENTS NOT COUNT ON TEACHING METHODS OF DISCIPLINE OF COSTS

The professionals working in corporate governance include a broad knowledge of their area and similar areas, so the not accountant students, as administrators and economists, must have knowledge and understanding of accounting information to assist in the management and decision making. The discipline of Cost Methodology ( CM) aims to contribute to this knowledge. The objective of this study is to identify perception and profile of the not accountant students about the teaching of the discipline of Cost Methodology in classroom courses in Porto Alegre/RS. The research is classified as quantitative, qualitative, exploratory, descriptive and as a survey, through a questionnaire applied to students enrolled in the second half of 2011 in the discipline of CM of undergraduate courses in related areas, especially Business Administration and Economics, in universities located in Porto Alegre/RS. The profile of the students has indicated that they have an average age of 25 years and the number of women is about 9% higher than men. From the analysed sample, about 3/4 are coursing Business Administration. Most students has attended the greatest part of the high school in public institutions and more than 4/5 has a paid job. Regarding the perception of students about the course, the best methods for teaching CM are lectures, case studies and lists of exercises. About the professors, the students have recognized their capacity and availability. The variables that cause difficulties in the learning process were the workload, which reduces the time available for study and the students don't get dedicate as they should and, the subject content is not easy to understand. The variable facilitator of the learning process is the requirement prerequisites for enrollment in the course.